中文摘要：

环境会计发展的理念与实践是以实现经济、社会、环境的可持续发展为前提，通过实施环境会计制度，可以使企业准确掌握经营活动的资源消耗、环境负荷，促进其提供环境友好产品及服务，推进经济朝着低碳、绿色、可持续模式发展。日本经过十几年的发展，目前已形成较为完善的环境会计体系。本文通过介绍和分析日本环境会计体系产生的背景、发展变化与作用，探讨我国环境会计体系构筑问题。

英文摘要：

Development of environmental accounting concepts and practices is to achieve economic, social and environmental sustainability. Environmental accounting system can make companies get accurate knowledge of their consumption of energy resources and pollution of environmental, which promote environmental-friendly products and services. Japan as the advanced countries, after ten years of development of environmental accounting, has formed a more complete policy system. This paper describes the environmental accounting system in Japan, by the analysis of the background, development and the role of environmental accounting system, and makes some useful advices for China.